Segregation of duties (SoDs) is an important concept to internal control frameworks, financial reporting an...

First Step: Use Self-Assessment Within the Internal Audit Department The first and simplest way to use t...

Once a company forms an internal audit function, completes the risk assessment process and develops an inte...

What is design risk? To “design” is to create, fashion, execute or construct according to plan. The term de...

Download these COSO tools and keep them handy to assist with your audit projects.1. Monitoring Entity-...

Download these entity-level control tools and publications and keep them handy to assist with your aud...

Establish consistent operating practices with the fixed asset best practices and resources in this blog pos...

Download these internal controls tools and keep them handy to assist with your audit projects.1. New-Hire P...

Corporations are always thinking about how to protect assets. A few of the white-collar crimes compani...

It is common to find organizations investing more and more resources – money, time, staff, etc. – thes...

What Is IT Risk? Information technology (IT) risk is any potential threat to business data, critical syste...

What Is Transaction Authenticity? "Transaction authenticity" can be defined as the authentication of a par...